Results 81 to 90 of about 1,977,519 (289)
Economic theory of tax compliance with special reference to tax compliance costs. [PDF]
Tax compliance ...
Das-Gupta, Arindam
core
Administrative and Environmental Law ReviewThis research investigates the effectiveness of progressive and proportional tax systems in promoting social justice from the perspectives of tax law and accounting. Each system presents its own advantages and disadvantages. While progressive taxation is
Muh. Akbar Fhad Syahril, Hamida Hasan
doaj +1 more source
Assessing the Fiscal and Macroeconomic Drivers of Tax Evasion in Romania [PDF]
Revista de Management Comparat InternationalTax evasion remains a major challenge for the sustainability of public finances, particularly in countries characterised by persistent VAT collection deficiencies.
Costinela FORTEA +4 more
doaj +1 more source
Analysis attempt of the relationship between tax burden and taxpayer compliance:A literature review
International Journal of Accounting, Finance, Auditing, Management and Economics, 2022 important driver for the achievement of sustainable development goals. Consequently, developing countries, whose main source of financing is tax revenue, are constantly seeking to increase the level of these resources, leading to an increase in the tax burden that affects taxpayers' behavior. The objective of this article is to analyze the relationship
Belahouaoui, Rida, Attak, El Houssain
openaire +2 more sources
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
The Income tax compliance cost of corporations in India, 2000-01. [PDF]
Tax compliance ...
Das-Gupta, Arindam
core
THE EFFECT OF CRYPTOCURRENCY TAXATION POLICIES ON INDIVIDUAL INVESTMENT DECISIONS IN GREECE
ECONOMICSThe impact of cryptocurrency taxation policies on decision making among individuals in Greece is the focus of this research. The content includes three essential elements: tax clarity, tax rates, and compliance and incentives that investors need to ...
Kolydas Andreas +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
Tax compliance, self-assessment and tax administration [PDF]
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
core
JKAP (Jurnal Kebijakan dan Administrasi Publik), 2015 Tax is one of the most crucial areas of government, especially in promoting national revenue and regulating the national economy. According to the current sociopolitical context, the effective use of tax is expected to overcome economic crisis and to ...
AG Subarsono
doaj +1 more source